Codification of Statements on Standards for Attestation Engagements, January 2019
John Wiley & Sons Inc (Hersteller)
978-1-119-62202-4 (ISBN)
- Titel ist leider vergriffen;
keine Neuauflage - Artikel merken
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
How This Publication Is Organized 1
U.S. Attestation Standards—AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3
AT-C Introduction 7
Foreword
Preface to the Attestation Standards
Glossary of Terms
AT-C 100 Common Concepts 29
105—Concepts Common to All Attestation Engagements
9105—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 Level of Service 71
205—Examination Engagements
9205—Examination Engagements: Attestation Interpretations of Section 205
210—Review Engagements
215—Agreed-Upon Procedures Engagements
9215—Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 Subject Matter 191
305—Prospective Financial Information
310—Reporting on Pro Forma Financial Information
315—Compliance Attestation
320—Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
395—[Designated for AT Section 701, Management’s Discussion and Analysis]
AT-C Exhibits 363
AT-C Appendixes 369
AT-C Topical Index 375
| Erscheint lt. Verlag | 17.5.2019 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | New York |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-119-62202-6 / 1119622026 |
| ISBN-13 | 978-1-119-62202-4 / 9781119622024 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
